Format of Form No. 36 to file appeal with ITAT Income Tax Appellate
Tribunal

Appeal against the order of Commissioner of
Income Tax can be filed with the Income Tax Appellate Tribunal (ITAT) in
form No. 36. The appeal should be filed within 60 days of receipt of
Assessment Order passed by the Commissioner of Income Tax.

The appellant, do hereby declare that what is stated
above is true to the best of my information and belief.

Verified today the-------------day of
-----------20-------

-------------------------------------------

Signed

Notes :-

1.
The memorandum of appeal must be in triplicate
and should be accompanied by two copies (at lest one of
which should be a certified copy) of the order appealed
against, two copies of the relevant order of the
Assessing Officer, two copies of the grounds of appeal
before the first appellate authority, two copies of the
statement of facts, if any, filed before the said
appellate authority, and also-

(a)
in the case of an appeal against an order
levying penalty, two copies of the relevant assessment
order

(b)
in the case of an appeal against an order under
section 143(3) read with section 144A, two copies of the
directions of the Deputy Commissioner under section
144A.

(c)
in the case of an appeal against an order under
section 143(3) read with section 144B, two copies of the
draft assessment order and two copies of the directions
of the Deputy Commissioner under section 144B

(d)
in the case of an appeal against an order under
section 143 read with section 147, two copies of the
original assessment order, if any

2.
The memorandum of appeal in the case of an appeal
by an assesse under section 253(1) of the Income Tax Act
must be accompanied by a fee of specified below :

(a)
Where the total income of the assessee as
computed by the Assessing Officer, in the case of which
the appeal relates, is one hundred thousand rupees or
less, five hundred rupees;

(b)
Where the total income of the assessee, computed
as aforesaid. in the case to which appeal relates is
more then one hundred thousand rupees but not more than
two hundred thousand rupees, one thousand five hundred
thousand rupees

(c)
Where the total income of the assess computed as
aforesaid in the case to which the appeal relates is
more than two hundred thousand rupees, one percent of
the assessed income, subject to a maximum of ten
thousand rupees;

(d)
No fee shall be payable in the case of a
memorandum of cross-objections;

(e)
An application for stay of demand shall be
accompanied by a fee of five hundred rupees.

It is
suggested that the fee should be credited in a branch of
the authorized bank of branch of the State Bank of India
or a branch of the Reserve Bank of India after obtaining
a challan and the triplicate challan sent to the
Appellant Tribunal with a memorandum of appeal. The
Applet Tribunal will not accept cheques, hundies or
other negotiable instruments.

(f)
It is as listed that the fee should be credited
in the branch of the authorized bank or a branch of the
Reserve bank of India after obtaining a challan and the
triplicate challan send to the Appellate Tribunal with
the memorandum of appeal. The Appellate Tribunal will
not accept cheques, drafts hundies or other chargeable
instruments.

3. The memorandum of
appeal should be written in English or, if the appeal
is filed in a Bench located in any such state as is for
this time being notified by the President of the
Appellate Tribunal for the purposes of rule 5A of the
Income Tax (Appellate Tribunal ) Rules, 1963, then at
the option of the appellant, in Hindi and should set
forth, concisely and under distinct heads, the grounds
of appeal without any argument or narrative and such
grounds should be numbered consecutively.

4. *The numbered
year of appeal will be in the office of the Appellate
Tribunal.

5 !This numbered
year of appeal related to any tax deducted under section
195(1)

6 **Delete the
inapplicable columns

7. #If the space
provide is found insufficient separate enclosures may be
used for the purpose.